各位小伙伴大家好，美國CPA考試共有三種題型：選擇題，案例分析題和寫作題，不同科目題型分配不同，為了幫助大家更好地備考，幫考網帶來了練習題供大家練習，幫助大家熟悉題型和積累答題經驗，具體內容如下：

1.Quality programs normally include a number of techniques to find ａｎｄ　analyze problems. The technique commonly used to determine zero defects ａｎｄ　goalpost conformance is called a:

a. Fishbone Diagram.

b. Control Chart.

c. Pareto Diagram.

d. Value Chain Analysis.

答案：B

Explanation

Choice "b" is correct. A control chart shows the performance of a particular process in relation to acceptable upper ａｎｄ　lower limits of deviation. Performance within the limits is termed statistical control. Processes are designed to ensure that performance consistently falls within the acceptable range of error.

Choice "c" is incorrect. A Pareto diagram represents an individual ａｎｄ　cumulative graphical analysis of errors by type.

Choice "a" is incorrect. A fishbone diagram describes a process, the contributions to the process, ａｎｄ　the potential problems that could occur at each phase of a process. The chronological sequence of events is represented by a single horizontal line while the contributions to the process are represented by diagonal lines that create the image of a fishbone.

Choice "d" is incorrect. A value chain analysis is a macro level flowchart that shows the relationship between broad functional areas, the product delivered by the organization, ａｎｄ　manner in which value is added at each link in the chain.

2.The management of a company would do which of the following to compare ａｎｄ　contrast its financial information to published information reflecting optimal amounts?

a. Benchmark.

b. Utilize best practices.

c. Budget.

d. Forecast.

答案：A

Explanation

Choice "a" is correct. Benchmarking would be used by a company in comparing its financial data to published information to determine if optimal results had been achieved. Benchmarking is the process often used to identify standards that define ｏｒquantify critical success factors.

Choice "c" is incorrect. Budgets are comparisons to internally developed standards not published standards.

Choice "d" is incorrect. Forecasts are internal predictions ａｎｄ　not published standards.

Choice "b" is incorrect. Use of best practices represents the implementation of procedures ｏｒmodifications to operations, not the pure comparison of data to externally-published benchmarks.

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